An Introduction to Accountancy 13th Edition : As per UGC and NEP 2020

New in this Edition:

• Comprehensive coverage of university accountancy syllabi for undergraduates, postgraduate courses, and those conducted by professional institutions.
• Concise chapters-each chapter covering a specific topic for a better grasp of the subject.
• Presents the subject matter in a manner to provide students with total conceptual clarity.
• Updated provisions regarding AS, IFRS and Ind AS.
• Schedule containing the phased implementation of Ind AS by the specified companies to bring at par India Financial Reporting System with the Global Financial Reporting System.
• Strengthening and updating of the text material in several chapters keeping in view the course content requirements.
• Incorporation of prescribed proforma for the Statement of Changes in Equity in Schedule III.
• Appropriate revision and updating of the Text in view of the enactment of The Companies Act, 2013 as amended by The Companies (Amendment) Acts, 2015, 2017, 2019 and 2020.
• Changes of notified by MCA in 2016 & and 2018 in Schedule V regarding Managerial Remuneration in case of no or inadequacy of profits.
• Changes in Corporate Social Responsibility Rules notified by MCA in 2020.